Free Access IIA.IIA-CRMA.v2026-07-03.q97 Practice Test (Page 8)

Question 31

Which of the following is an activity that an internal auditor must not perform?

A.Assess the risk of being fined for ineffective anti-money laundering practices.

B.Provide assurance for the effectiveness of anti-money laundering training.

C.Establish and provide continuing assurance on an anti-money laundering program for new hires.

D.Survey employees for their understanding of anti-money laundering practices.

Question 32

Upon joining the internal audit activity, each new auditor receives a copy of the audit handbook. Which of the following handbook policies has the greatest risk of compromising audit objectivity?

A.Internal auditors should have direct and unrestricted access to personnel and information throughout the organization and the governing board.

B.Internal auditors should rotate to other areas of the organization for nonaudit assignments to gain an understanding of the organization's operations.

C.Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.

D.Internal auditors should obtain 80 hours of continuing professional education every two years, 20 of which should be audit-related, and the remainder may be operations-related.

Question 33

According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

A.To enable Triple Bottom Line reporting capability.

B.To fulfill regulatory and compliance requirements.

C.To facilitate the conduct of risk assessment.

D.To achieve and maintain sustainable development.

Question 34

Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

A.Risk management framework.

B.Personal responsibility policy.

C.Usage of IT system policy.

D.Acceptance of gifts policy.

Question 35

During an audit engagement, the internal auditor discussed a risk mitigation recommendation with the manager of the area under review. The manager disagreed with the risk assessment and recommendation. The two failed to come up with an alternative solution, and the auditor decided to proceed with including the original recommendation in the engagement report. Which of the following is especially important in dealing with this type of situation?

A.Soft skills in communication, negotiation, and collaboration.

B.Confidentiality and independence.

C.Professional qualifications and certification in internal auditing.

D.Technical skills in the area under review.

Premium Bundle

Newest IIA-CRMA Exam PDF Dumps shared by BraindumpsPass.com for Helping Passing IIA-CRMA Exam! BraindumpsPass.com now offer the updated IIA-CRMA exam dumps, the BraindumpsPass.com IIA-CRMA exam questions have been updated and answers have been corrected get the latest BraindumpsPass.com IIA-CRMA pdf dumps with Exam Engine here:

Access IIA-CRMA Premium Version

(285 Q&As Dumps, 40%OFF Special Discount: Exam-Tests)

Other Version: 1957IIA.IIA-CRMA.v2024-04-20.q105; 2493IIA.IIA-CRMA.v2023-07-05.q92; 3742IIA.IIA-CRMA.v2022-06-30.q96; 72IIA.Prepawaypdf.IIA-CRMA.v2021-11-24.by.todd.105q.pdf

Latest Upload: 129Databricks.Databricks-Generative-AI-Engineer-Associate.v2026-08-18.q40; 135SAP.C_CR125_2601.v2026-08-17.q28; 179Salesforce.Field-Service-Consultant.v2026-08-17.q134; 150Oracle.1Z0-1170.v2026-08-16.q64; 156Oracle.1Z1-1170.v2026-08-16.q64; 193Juniper.JN0-336.v2026-08-13.q60; 327EMC.NCP-AII.v2026-08-13.q200; 205CIRO.RSE.v2026-08-12.q41; 175CrowdStrike.CCSE-204.v2026-08-12.q50; 162ISQI.CT-GenAI.v2026-08-11.q14